Sales Tax State Activity Update - December 2004

Disputed Hazardous Waste Transportation Fees

New Jersey
The issue that went before the state Supreme Court is whether the state’s hazardous waste transportation registration fees assessed against out-of-state transporters violates the state's commerce clause. The Tax Court in its summary judgment held that the NJ Department of Environmental Protection's hazardous waste transporter fees were unconstitutional. However, the Appellate Division reversed and remanded the decision, pending ordered submission to the Department of Transportation. View the full case: http://lawlibrary.rutgers.edu/courts/supreme/a-15-03.opn.html American Trucking Associations v. State of New Jersey [A-15/16-2003], Decided July 19, 2004

Texas
The issue in this case is whether the commerce clause prohibits the City of Houston from passing an ordinance requiring transporters of non-hazardous waste to pay a flat fee to obtain the necessary licenses and permits required to pick up waste originating within the city limits. The appellant then took their case to the County Criminal Court at Law, which affirmed the municipal court's convictions. The Court of Appeals for the First District of Texas ultimately reversed the lower court judgment stating that the fee was in fact unconstitutional.

View the full text: http://www.1stcoa.courts.state.tx.us/opinions/HTMLopinion.asp?OpinionID=79987 Court of Appeals, First District {NOS. 01-02-00400-CR}[01-02-00401-CR] Shannon v. Texas, released January 1, 2004

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